#AnonymousThanks for the information sir, but can please help me to understand what have been actually omitted from the act. Regards Sathya Narayana Y S
28th September 2016 From India, Bengaluru
28th September 2016 From India, Ghaziabad
The rule was earlier amended in 2014 wherein it was stated in rule 5(1) that returns shall be submitted by 1st february.The proviso to 5(1) said that the time limit is as specified under sec 19.This proviso is going to be deleted.
29th September 2016 From India, Thiruvananthapuram
5. (1) Every employer shall on or before the 1st day of February in each year upload annual returns in the Form D on the web portal of the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year.
Provided that the annual returns shall be filed within the time-limit specified in section 19 of the Act.
(2) Every employer on or before the 1st day of February in each year may file annual returns in the Form D to the Inspector giving information as to the particulars specified in respect of the preceding year:
Provided that during inspection, the inspector shall require the production of the accounts, books, register and other documents if the same are maintained in manual form or in electronic form, as the case may be.
Explanation : For the purposes of this sub-rule, the expression "electronic form" shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000).
Section 19 prescribes time-limit of 8 months for payment of bonus. It did not prescribe time limit for filing return. Now Proviso to Rule 5(1) which referred to Section 19 has been omitted. It is now clear that return has to be filed by 1st February as provided in Rule 5(1).
9th December 2016 From India, Malappuram
Does this Amendment in Rule means - there is No need to submit Annual Return under the Payment of Bonus Act - The Payment of Bonus Rules - Rule No. 5. Can you please help me to clear my doubt.
Thanks & Regards
26th December 2016 From India, Mumbai